LACHENAL PARTICIPATION : revenue, balance sheet and financial ratios

LACHENAL PARTICIPATION is a French company founded 18 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in UGINE (73400), this company of category PME shows in 2025 a revenue of 116 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LACHENAL PARTICIPATION (SIREN 500619275)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 116 108 € 133 277 € 148 388 € 125 038 € 126 757 € 129 590 € 131 920 € 137 850 €
Net income 26 013 € 23 932 € 30 215 € 5 419 € 5 906 € 22 578 € 58 313 € 102 347 €
EBITDA -1 539 € 28 085 € 23 920 € 11 785 € 10 763 € 17 576 € 12 407 € 14 822 €
Net margin 22.4% 18.0% 20.4% 4.3% 4.7% 17.4% 44.2% 74.2%

Revenue and income statement

In 2025, LACHENAL PARTICIPATION achieves revenue of 116 k€. Activity remains stable over the period (CAGR: -2.4%). Significant drop of -13% vs 2024. After deducting consumption (0 €), gross margin stands at 116 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -1.3% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -105%, reducing margin by 22.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

116 108 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

116 108 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 539 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

12 659 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 013 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 33.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.337%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

0.325%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

33.933%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

55.3%

Solvency indicators evolution
LACHENAL PARTICIPATION

Sector positioning

Debt ratio
0.34 2025
2023
2024
2025
Q1: 0.0
Med: 4.24
Q3: 42.08
Good -16 pts over 3 years

In 2025, the debt ratio of LACHENAL PARTICIPATION (0.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
0.33% 2025
2023
2024
2025
Q1: 8.76%
Med: 48.46%
Q3: 82.53%
Average

In 2025, the financial autonomy of LACHENAL PARTICIPATION (0.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Excellent

In 2025, the repayment capacity of LACHENAL PARTICIPATION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 587.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

587.674

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-114.555

Liquidity indicators evolution
LACHENAL PARTICIPATION

Sector positioning

Liquidity ratio
587.67 2025
2023
2024
2025
Q1: 150.46
Med: 352.75
Q3: 1229.13
Good +16 pts over 3 years

In 2025, the liquidity ratio of LACHENAL PARTICIPATION (587.67) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-114.56x 2025
2023
2024
2025
Q1: -0.4x
Med: 0.0x
Q3: 0.58x
Average -50 pts over 3 years

In 2025, the interest coverage of LACHENAL PARTICIPATION (-114.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Overall, WCR represents 301 days of revenue, i.e. 97 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

96 950 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

67 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

107 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

301 j

WCR and payment terms evolution
LACHENAL PARTICIPATION

Positioning of LACHENAL PARTICIPATION in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 45 141€ to 177 065€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
45k€ 81k€ 177k€
81 583 € Range: 45 141€ - 177 065€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare LACHENAL PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LACHENAL PARTICIPATION

What is the revenue of LACHENAL PARTICIPATION ?

The revenue of LACHENAL PARTICIPATION in 2025 is 116 k€.

Is LACHENAL PARTICIPATION profitable?

Yes, LACHENAL PARTICIPATION generated a net profit of 26 k€ in 2025.

Where is the headquarters of LACHENAL PARTICIPATION ?

The headquarters of LACHENAL PARTICIPATION is located in UGINE (73400), in the department Savoie.

Where to find the tax return of LACHENAL PARTICIPATION ?

The tax return of LACHENAL PARTICIPATION is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does LACHENAL PARTICIPATION operate?

LACHENAL PARTICIPATION operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.